18 Trade and other payables		2017 Rm			2016 Rm
Trade and other payables		7 516			7 134
Trade payables		3 870			3 872
Finance cost accrued		60			54
Accruals and other payables		3 586			3 208

Accruals and other payables mainly represent amounts payable for goods received net of value added tax, obligations and licence fees.

Included in the current and prior year balance is the refund from SARS of R854 million including interest. Refer to note 20.